27 C.F.R. PART 25--BEER
TITLE 27--Alcohol, Tobacco Products and Firearms
CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER A--LIQUORS
PART 25--BEER
Subpart A--SCOPE OF REGULATIONS
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| Production and removal of beer.
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| OMB control numbers assigned under the Paperwork Reduction Act.
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| Delegations of the Administrator.
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Subpart B--DEFINITIONS
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| Materials for the production of beer.
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Subpart C--LOCATION AND USE OF BREWERY
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| Restrictions on location.
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| Operation of a tavern on brewery premises.
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Subpart D--CONSTRUCTION AND EQUIPMENT
Subpart E--MEASUREMENT OF BEER
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| Measuring system required.
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| Testing of measuring devices.
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Subpart F--MISCELLANEOUS PROVISIONS
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| Right of Entry and Examination.
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| Variations from requirements.
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| Submissions of samples of fermented products.
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| Formulas for fermented products.
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| New and superseding formulas.
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Subpart G--QUALIFICATION OF A BREWERY
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| General requirements for notice.
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| Maintenance of notice file.
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| Organizational documents.
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| Amended or superseding notices.
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| Change in proprietorship.
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| Change in officers and directors.
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| Alternation of brewery and bonded or taxpaid wine premises.
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| Notice of permanent discontinuance.
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Subpart H--BONDS AND CONSENTS OF SURETY
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| Continuation certificate.
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| Filing powers of attorney.
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| Disapproval of bonds or consents of surety.
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| Termination of surety's liability.
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| Notice by surety for relief from liability under bond.
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| Release of collateral security.
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Subpart I--SPECIAL TAXES
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| Reduced rate of tax for small brewers.
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| Wholesaler's special tax.
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| Each place of business taxable.
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| Exemptions from dealer's special taxes.
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| Preparation of TTB Form 5630.5.
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| Multiple locations and/or classes of tax.
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| Signing of TTB Forms 5630.5.
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| Employer identification number.
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| Application for employer identification number.
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| Preparation and filing of IRS Form SS-4.
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| Issuance of special tax stamps.
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| Distribution of stamps for multiple locations.
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| Examination of special tax stamps.
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| Change in proprietorship.
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| Persons having right of succession.
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Subpart J--MARKS, BRANDS, AND LABELS
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| Rebranding barrels and kegs.
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| Tanks, vehicles, and vessels.
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Subpart K--TAX ON BEER
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| Reduced rate of tax for certain brewers.
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| Determination of tax on keg beer.
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| Determination of tax on bottled beer.
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| Tax computation for bottled beer.
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| Time of tax determination and payment; offsets.
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| Tax adjustment for brewers who produce more than 2,000,000 barrels of beer.
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| Quarterly and semimonthly returns.
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| Special September rule for taxes due by semimonthly return.
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| Payment of tax by electronic fund transfer.
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| Payment of reduced rate of tax.
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| Notice of brewer to pay reduced rate of tax.
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| Employer identification number.
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| Evasion of or failure to pay tax; failure to file a tax return.
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Subpart L--REMOVALS WITHOUT PAYMENT OF TAX
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| Determination of quantity transferred.
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| Record of beer transferred.
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| Removal of sour or damaged beer.
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| Removals for research, development or testing.
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| Exportation without payment of tax.
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| Removal from brewery for personal or family use.
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Subpart M--BEER RETURNED TO BREWERY
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| Beer returned to brewery.
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| Beer returned to brewery from which removed.
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| Beer returned to brewery other than that from which removed.
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Subpart N--VOLUNTARY DESTRUCTION
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| Voluntary destruction of beer.
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| Destruction of beer off brewery premises.
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| Refund or adjustment of tax.
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| Destruction of taxpaid beer which was never removed from brewery premises.
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Subpart O--BEER PURCHASED FROM ANOTHER BREWER
Subpart P--CEREAL BEVERAGE
Subpart Q--REMOVAL OF BREWER'S YEAST AND OTHER ARTICLES
Subpart R--BEER CONCENTRATE
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| Restrictions and conditions on processes of concentration and reconstitution.
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| Production of concentrate and reconstitution of beer.
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| Transfer between breweries.
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Subpart S--PILOT BREWING PLANTS
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| Discontinuance of operations.
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Subpart T--REFUND OR ADJUSTMENT OF TAX OR RELIEF FROM LIABILITY
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| Beer lost by fire, theft, casualty, or act of God.
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| Claims for refund of tax.
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| Refund of beer tax excessively paid.
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| Claims for remission of tax on beer lost in transit between breweries.
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Subpart U--RECORDS AND REPORTS
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| Daily records of operations.
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| Record of ballings and alcohol content.
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| Record of unsalable beer.
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| Record of beer concentrate.
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| Brewer's Report of Operations, Form 5130.9.
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| Excise tax return, Form 5000.24.
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| Execution under penalties of perjury.
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| Retention and preservation of records.
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| Photographic copies of records.
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